[Ord. No. 138-85 §1, 6-17-1985]
Every light and power company, their successors and assigns
generating, manufacturing, selling, distributing, transmitting, supplying
and furnishing electricity, electric power, electric energy and electric
service ("licensee") in the City of Strafford, Missouri, shall for
the privilege of doing business and engaging in said occupation therein
pay to the City of Strafford a license and occupation tax.
[Ord. No. 138-85 §2, 6-17-1985]
The license and occupation tax herein provided shall be a sum
equal to five and sixty-six hundredths percent (5.660%) of the gross
receipts derived from the transaction of licensee's business within
the City of Strafford.
A.
The term "Gross Receipts" when used in this Chapter shall mean:
1.
Except as otherwise provided in Subsection (B) hereof, all monies collected and received by Licensee from the manufacture, distribution, and sale of electric power and energy to all of Licensee's customers within the present and further boundaries of the City of Strafford, Missouri, by every light and power company served under rate schedules as now or hereafter approved by the Missouri Public Service Commission for industrial, commercial, and residential service and served by every electric cooperative under its current and future rates for industrial, commercial and residential service.
2.
All
monies collected and received by Licensee from the sale or lease of
goods and products to all of Licensee's customers within the present
and future boundaries of the City of Strafford, Missouri, before any
deductions are made therefrom by the Licensee for any expenses, costs,
or charges of any kind.
